About This Guide
A comprehensive reference guide to Guernsey as an international finance centre, covering corporate structures, taxation, economic substance, trusts, foundations, investment funds, captive insurance, banking, beneficial ownership, residence, immigration and property — reviewed as at 21 August 2026.
Guernsey is a self-governing Crown Dependency with over six decades of experience as a leading international finance centre, contributing approximately 37% of GDP through banking, fiduciary services, investment funds, captive insurance and private wealth management. The Coutts Guide to Guernsey — 2026 Edition provides a thorough, balanced reference for international entrepreneurs, investors, private clients, trustees, fund managers and professional intermediaries considering the island for business or residence. The guide covers Guernsey's constitutional and legal framework, its 0/10/20 corporate tax system, economic substance requirements, Pillar Two implementation, trust and foundation law, investment fund regimes, regulated financial services, the Open Market property system, and immigration rules — including the latest 2026 legislative developments. It is designed to orient international clients and their advisers before engaging specialist Guernsey professionals.